F. FANK & Co: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
F. FANK & Co
Largest movements
- Current investments +€353,366
up €353,366 (+20.9%), from €1.7m to €2.0m
- Receivables within one year -€263,920
down €263,920 (-36.3%), from €727,110 to €463,190
of which Trade receivables: -€310,875
- Cash +€55,025
up €55,025 (+29.9%), from €183,917 to €238,942
mainly Receivables within one year (+€263,920) and Net result for the year (+€221,120)
- Reserves +€221,100
up €221,100 (+8.5%), from €2.6m to €2.8m
of which Distributable reserves: +€221,100
- Tax, wage and social debts -€81,122
down €81,122 (-78.7%), from €103,121 to €21,999
- Gross operating margin -€960,213
down €960,213 (-78.9%), from €1.2m to €256,113
- Taxes -€322,896
down €322,896 (-83.0%), from €388,875 to €65,979
- Financial income +€91,594
up €91,594 (+252%), from €36,374 to €127,969
- Financial charges +€56,491
up €56,491 (+1,746%), from €3,235 to €59,726
- Depreciation +€12,887
up €12,887 (+54.3%), from €23,739 to €36,627
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,838,712 | €2,972,409 | +€133,697 | +4.7% |
| Fixed assets | 21/28 | €237,095 | €226,322 | -€10,773 | -4.5% |
| Tangible fixed assets | 22/27 | €237,095 | €226,322 | -€10,773 | -4.5% |
| Land and buildings | 22 | €161,907 | €142,791 | -€19,116 | -11.8% |
| Plant, machinery and equipment | 23 | €13,357 | €9,752 | -€3,605 | -27.0% |
| Furniture and vehicles | 24 | €45,531 | €54,179 | +€8,648 | +19.0% |
| Other tangible fixed assets | 26 | €16,300 | €19,600 | +€3,300 | +20.2% |
| Current assets | 29/58 | €2,601,617 | €2,746,087 | +€144,470 | +5.6% |
| Amounts receivable within one year | 40/41 | €727,110 | €463,190 | -€263,920 | -36.3% |
| Trade receivables | 40 | €727,047 | €416,172 | -€310,875 | -42.8% |
| Other amounts receivable | 41 | €64 | €47,019 | +€46,955 | +73,690% |
| Current investments | 50/53 | €1,690,590 | €2,043,955 | +€353,366 | +20.9% |
| Cash at bank and in hand | 54/58 | €183,917 | €238,942 | +€55,025 | +29.9% |
| Total equity and liabilities | 10/49 | €2,838,712 | €2,972,409 | +€133,697 | +4.7% |
| Equity | 10/15 | €2,610,414 | €2,831,534 | +€221,120 | +8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,594,984 | €2,816,084 | +€221,100 | +8.5% |
| Non-distributable reserves | 130/1 | €42,940 | €42,940 | = | 0.0% |
| Reserves not available under the articles | 1311 | €42,940 | €42,940 | = | 0.0% |
| Distributable reserves | 133 | €2,552,044 | €2,773,144 | +€221,100 | +8.7% |
| Profit (loss) carried forward | 14 | €3,030 | €3,050 | +€20 | +0.7% |
| Amounts payable | 17/49 | €228,298 | €140,875 | -€87,423 | -38.3% |
| Amounts payable within one year | 42/48 | €228,298 | €140,875 | -€87,423 | -38.3% |
| Trade debts | 44 | €1,707 | €2,702 | +€995 | +58.2% |
| Suppliers | 440/4 | €1,707 | €2,702 | +€995 | +58.2% |
| Taxes, remuneration and social security | 45 | €103,121 | €21,999 | -€81,122 | -78.7% |
| Taxes | 450/3 | €103,121 | €21,999 | -€81,122 | -78.7% |
| Other amounts payable | 47/48 | €123,470 | €116,174 | -€7,296 | -5.9% |
| Non-recurring operating income | 76A | €2,821 | €20,500 | +€17,679 | +627% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,739 | €36,627 | +€12,887 | +54.3% |
| Other operating charges | 640/8 | €2,406 | €631 | -€1,775 | -73.8% |
| Gross operating margin | 9900 | €1,216,326 | €256,113 | -€960,213 | -78.9% |
| Operating profit (loss) | 9901 | €1,190,181 | €218,856 | -€971,325 | -81.6% |
| Financial income | 75/76B | €36,374 | €127,969 | +€91,594 | +252% |
| Recurring financial income | 75 | €36,374 | €127,969 | +€91,594 | +252% |
| Financial charges | 65/66B | €3,235 | €59,726 | +€56,491 | +1,746% |
| Recurring financial charges | 65 | €3,235 | €59,726 | +€56,491 | +1,746% |
| Profit (loss) for the period before taxes | 9903 | €1,223,321 | €287,099 | -€936,222 | -76.5% |
| Income taxes | 67/77 | €388,875 | €65,979 | -€322,896 | -83.0% |
| Profit (loss) for the period | 9904 | €834,446 | €221,120 | -€613,326 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €834,446 | €221,120 | -€613,326 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.